The Variation of SBT Burdens
Across Industries
Is
there a substantial and consistent difference in the relative SBT burdens of
various industries, across different time periods and economic situations?

The Taxation of the Financial Industry
In
particular, how does the Financial Industry compare with other Michigan
industries in their SBT burden?

The SBT and Business Expansion
What
peculiar facets of the SBT discourage or encourage business expansion in
Michigan, and what does this suggest for retaining, modifying, or replacing the
VAT concept for Michigan business taxation?